The current personal allowance for a single person is £5,035. The personal allowance for people aged 65 to 74 and over 75 years are £7,280 and £7,420 respectively. The married couple's allowance was withdrawn on 5 April 2000, except for those over 65 on that date.
A married woman is treated in much the same way as a single person with her own personal allowance and basic rate band. Husband and wife each make a separate return of their own income and the Inland Revenue deals with each one in complete privacy; letters about the husband's affairs will be addressed only to him and about the wife's only to her unless the parties indicate differently.
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